Standard operating procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of the Manipur GST Rules, 2017
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Suspension of registration where return discrepancies threaten revenue; electronic intimation and mandatory online reply may lead to revocation or cancellation. Immediate suspension of registration applies where comparison of returns and supplier data reveals significant discrepancies threatening revenue, with electronic intimation of reasons and a requirement that the taxpayer explain why registration should not be cancelled within the prescribed reply period; taxpayers must respond online and the proper officer may revoke suspension or proceed to cancel registration after examining the response.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Suspension of registration where return discrepancies threaten revenue; electronic intimation and mandatory online reply may lead to revocation or cancellation.
Immediate suspension of registration applies where comparison of returns and supplier data reveals significant discrepancies threatening revenue, with electronic intimation of reasons and a requirement that the taxpayer explain why registration should not be cancelled within the prescribed reply period; taxpayers must respond online and the proper officer may revoke suspension or proceed to cancel registration after examining the response.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.